{
  "url": "https://openlegislation.uk/friendly-societies-act-1992/schedule-13E/paragraph-4",
  "json_url": "https://openlegislation.uk/friendly-societies-act-1992/schedule-13E/paragraph-4.json",
  "legislation": "ukpga/1992/40",
  "legislation_title": "Friendly Societies Act 1992",
  "legislation_url": "https://openlegislation.uk/friendly-societies-act-1992",
  "path": "schedule/13E/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "Where—\n(a) disclosure is made under paragraph 3(1) with respect to a subsidiary undertaking; and\n(b) that undertaking’s financial year does not end with that of the society,\nthere must be stated in relation to that undertaking the date on which its last financial year before the end of the society’s financial year ended.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 13E inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Friendly Societies Act 1992 (International Accounting Standards and Other Accounting Amendments) Order 2005 (S.I. 2005/2211), art. 1(2), Sch. para. 6"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/40/schedule/13E/paragraph/4",
    "retrieved_at": "2026-10-29T09:35:45.024631+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}